JorDec: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JorDec
Largest movements
- Cash +€18,217
up €18,217 (+77.9%), from €23,371 to €41,588
mainly Net result for the year (+€12,953) and Tax, wage and social debts (+€3,258)
- Reserves +€12,953
up €12,953 (+107%), from €12,080 to €25,034
- Tax, wage and social debts +€3,258
up €3,258 (+108%), from €3,020 to €6,278
- Accrued charges and deferred income +€1,210
up €1,210 (+60.5%), from €2,000 to €3,210
- Gross operating margin +€1,253
up €1,253 (+8.3%), from €15,129 to €16,382
- Taxes +€238
up €238 (+7.9%), from €3,020 to €3,258
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,371 | €41,588 | +€18,217 | +77.9% |
| Current assets | 29/58 | €23,371 | €41,588 | +€18,217 | +77.9% |
| Cash at bank and in hand | 54/58 | €23,371 | €41,588 | +€18,217 | +77.9% |
| Total equity and liabilities | 10/49 | €23,371 | €41,588 | +€18,217 | +77.9% |
| Equity | 10/15 | €13,080 | €26,034 | +€12,953 | +99.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,080 | €25,034 | +€12,953 | +107% |
| Distributable reserves | 133 | €12,080 | €25,034 | +€12,953 | +107% |
| Amounts payable | 17/49 | €10,291 | €15,554 | +€5,264 | +51.2% |
| Amounts payable within one year | 42/48 | €8,291 | €12,344 | +€4,054 | +48.9% |
| Trade debts | 44 | - | €402 | +€402 | |
| Suppliers | 440/4 | - | €402 | +€402 | |
| Taxes, remuneration and social security | 45 | €3,020 | €6,278 | +€3,258 | +108% |
| Taxes | 450/3 | €3,020 | €6,278 | +€3,258 | +108% |
| Other amounts payable | 47/48 | €5,271 | €5,665 | +€394 | +7.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | €3,210 | +€1,210 | +60.5% |
| Gross operating margin | 9900 | €15,129 | €16,382 | +€1,253 | +8.3% |
| Operating profit (loss) | 9901 | €15,129 | €16,382 | +€1,253 | +8.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €29 | €170 | +€142 | +496% |
| Recurring financial charges | 65 | €29 | €170 | +€142 | +496% |
| Profit (loss) for the period before taxes | 9903 | €15,100 | €16,211 | +€1,111 | +7.4% |
| Income taxes | 67/77 | €3,020 | €3,258 | +€238 | +7.9% |
| Profit (loss) for the period | 9904 | €12,080 | €12,953 | +€873 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,080 | €12,953 | +€873 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.